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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:49-10

Penalties, interest, collection costs as part of tax

Official textlis.njleg.state.nj.uslast amended

54:49-10. All penalties and interest when imposed by this or by any State tax law as well as the fee imposed for the cost of collection under section 8 of P.L.1987, c.76 (C.54:49-12.1), R.S.54:49-13, and the compensation for debt collection services under section 2 of P.L.1992, c.172 (C.54:49-12.3) shall be payable to and recoverable by the director in the same manner as if they were a part of the tax imposed.

Amended 1987, c.76, s.5; 2007, c.100, s.1.

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In this chapter (38 sections)
  1. 54:49-1. · Tax a debt and lien; preference; proceeds paid to…
  2. 54:49-2. · Security for payment of tax
  3. 54:49-3. · Interest, penalty on unpaid tax
  4. 54:49-3.1 · Date deemed delivery date, acceptable methods of filing;…
  5. 54:49-3a · Privilege periods; no penalties, interest; tax underpayment,…
  6. 54:49-4 · Late filing penalty
  7. 54:49-4.1 · Violations of registration requirements; penalties
  8. 54:49-5. · Arbitrary assessment where taxpayer withholds report
  9. 54:49-6. · Examination of return, report; assessment of additional tax
  10. 54:49-7. · Arbitrary assessment where taxpayer intends absconding;…
  11. 54:49-8. · Payment of special assessments; fifteen-day period
  12. 54:49-9. · Penalty for nonpayment of special assessment
  13. 54:49-9.1. · 50% of assessment for civil fraud
  14. 54:49-10 · Penalties, interest, collection costs as part of tax
  15. 54:49-11. · Remittance, waiving of penalty
  16. 54:49-12. · Alternate remedy, effect of judgment, procedure
  17. 54:49-12.1 · Fees for cost of collection
  18. 54:49-12.10 · Certification by federal official to State Treasurer
  19. 54:49-12.11 · Powers of State Treasurer
  20. 54:49-12.12 · Certification by State Treasurer to federal official
  21. 54:49-12.2 · Agreements for collection, fraud prevention services
  22. 54:49-12.3. · Compensation for debt collection services
  23. 54:49-12.4 · Provision of taxpayer information
  24. 54:49-12.5. · Regulations
  25. 54:49-12.6 · Division of Taxation fee for returned check
  26. 54:49-12.7 · Reciprocal debt collection agreement with federal…
  27. 54:49-12.8 · Definitions relative to reciprocal debt collection…
  28. 54:49-12.9 · Powers of federal official
  29. 54:49-13. · Release of property from lien
  30. 54:49-13.1. · Reinstatement of corporation, procedure
  31. 54:49-13a. · Levy, sale of property of person liable for any State tax
  32. 54:49-14 · Filing of refund claim
  33. 54:49-15.1. · Interest on overpayment
  34. 54:49-16. · Refund, credit to taxpayer
  35. 54:49-17. · Repayment of deposit; application of deposit, refund to…
  36. 54:49-18. · Filing of protest
  37. 54:49-19. · Set off against contract payment tax; notification
  38. 54:49-20. · Set-off for partner, shareholder; notification
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